Influencia del nivel de TI en el desempeño financiero de pymes del sector turismo en el Valle del Cauca, Colombia

Influence of IT level on the financial performance of SMEs in the tourism sector in Valle del Cauca, Colombia

Contenido principal del artículo

Julián Mauricio Gómez-López
Lina Marcela Vargas-García

Resumen

Similar a lo que sucede con otros sectores de la economía, las tecnologías de la información (TI) han impulsado el turismo. Desde la visión basada en recursos (VBR) se ha sugerido que las TI tienen la capacidad de generar ventajas competitivas si reúnen las características de valiosas, raras, inimitables e insustituibles. No obstante, en la medida en que se eliminan barreras para su adopción, algunas TI pierden esta capacidad, lo que ocasiona que los beneficios entre los competidores se diluyan. Además, uno de los factores que inhibe el total despliegue de las TI es el bajo nivel de competencias digitales (CD). El objetivo de esta investigación es analizar la influencia de diferentes niveles de uso de herramientas y aplicaciones TI y el papel moderador de las CD en el desempeño financiero (DF) en pymes del sector turismo del Valle del Cauca, Colombia. La técnica estadística utilizada para analizar las relaciones entre las variables fue el modelo de ecuaciones estructurales basado en mínimos cuadrados parciales (PLS-SEM). Los resultados contribuyen a crear una evidencia sobre el efecto positivo de las TI en el desempeño organizacional. Sin embargo, las CD no ejercen un efecto moderador en esta relación.


Palabras clave

Detalles del artículo

Referencias (VER)

Abed, R. A., Kareem, A. H., Jabbar, A. K., Zwaid, J. G. & Hasan, H. F. (2023). The implementation of accounting information systems on the stock return and financial performance based on information technology (IT). Eastern-European Journal of Enterprise Technologies, 5(13- 125), 57-64. https://doi.org/10.15587/1729-4061.2023.289424

Aboal, D. & Tacsir, E. (2018). Innovation and productivity in services and manufacturing: the role of ICT. Industrial and Corporate Change, 27(2), 221-241. https://doi.org/10.1093/icc/dtx030

Adeleye, B. N. (2023). Re-examining the tourism-led growth nexus and the role of information and communication technology in East Asia and the Pacific. Heliyon, 9(2). https://doi.org/10.1016/j.heliyon.2023.e13505

Afawubo, K. & Noglo, Y. A. (2022). ICT and entrepreneurship: a comparative analysis of developing, emerging and developed countries. Technological Forecasting and Social Change, 175, 121312. https://doi.org/10.1016/J.TECHFORE.2021.121312

Afshan, N., Chatterjee, S. & Chhetri, P. (2018). Impact of information technology and relational aspect on supply chain collaboration leading to financial performance: a study in Indian context. Benchmarking: an International Journal, 25(7), 2496-2511. https://doi.org/10.1108/BIJ-09-2016-0142

Ahmadi, M. & Osman, M. H. (2020). Exploitative dominant balanced ambidexterity solving the paradox of innovation strategies in SMEs. International Journal of Business Innovation and Research, 21(1), 79-107. https://doi.org/10.1504/IJBIR.2020.104033

Ali, F., Kim, W. G., Li, J. & Cobanoglu, C. (2018). A comparative study of covariance and partial least squares based structural equation modelling in hospitality and tourism research. International Journal of Contemporary Hospitality Management, 30(1), 416-435. https://doi.org/10.1108/IJCHM-08-2016-0409

Anser, M. K., Adeleye, B. N., Tabash, M. I. & Tiwari, A. K. (2022). Services trade-ICT-tourism nexus in selected Asian countries: new evidence from panel data techniques. Current Issues in Tourism, 25(15), 2388-2403. https://doi.org/10.1080/13683500.2021.1965554

Arvanitis, S. (2005). Computerization, workplace organization, skilled labour and firm productivity: evidence for the Swiss business sector. Economics of Innovation and New Technology, 14(4), 225-249. https://doi.org/10.1080/1043859042000226257

Audrin, B., Audrin, C. & Salamin, X. (2024). Digital skills at work - Conceptual development and empirical validation of a measurement scale. Technological Forecasting and Social Change, 202, 123279. https://doi.org/10.1016/j.techfore.2024.123279

Bartel, A., Ichniowski, C. & Shaw, K. (2007). How does information technology affect productivity? Plant-level comparisons of product innovation, process improvement, and worker skills. The Quarterly Journal of Economics, 122(4), 1721-1758. https://doi.org/10.1162/qjec.2007.122.4.1721

Becker, J. M., Ringle, C. M. & Sarstedt, M. (2018). Estimating moderating effects in pls-sem and plsc-sem: interaction term generation. Data treatment. Journal of Applied Structural Equation Modeling, 2(2). https://doi.org/10.47263/JASEM.2(2)01

Bharadwaj, A. S. (2000). A resource-based perspective on information technology capability and firm performance: an empirical investigation. MIS Quarterly: Management Information Systems, 24(1), 169-196. https://doi.org/10.2307/3250983

Bresnahan, T. F., Brynjolfsson, E. & Hitt, L. M. (2002). Information technology, workplace organization, and the demand for skilled labor: firm-level evidence. The Quarterly Journal of Economics, 117(1), 339-376. https://doi.org/10.1162/003355302753399526

Buhalis, D. & Law, R. (2008). Progress in information technology and tourism management: 20 years on and 10 years after the Internet—The state of eTourism research. Tourism Management, 29(4), 609-623. https://doi.org/10.1016/j.tourman.2008.01.005

Carmines, E. G. & Zeller, R. A. (1979). Reliability and validity assessment (vol. 17). SAGE Publications, Inc. https://books.google.com/books/about/Reliability_and_Validity_Assessment.html?hl=es&id=BN_MMD9BHogC

Chae, H. C., Koh, C. E. & Park, K. O. (2018). Information technology capability and firm performance: role of industry. Information and Management, 55(5), 525-546. https://doi.org/10.1016/j.im.2017.10.001

Chalmeta, R., Palomero, S. & Matilla, M. (2012). Methodology to develop a performance measurement system in small and medium-sized enterprises. International Journal of Computer Integrated Manufacturing, 25(8), 716-740. https://doi.org/10.1080/0951192X.2012.665178

Cheng, R., Ho, C. Y. & Huang, S. (2023). Digitalization and firm performance: channels and heterogeneities. Applied Economics Letters, 30(17), 2401-2406. https://doi.org/10.1080/13504851.2022.2097178

Chin, W. (1998). The partial least squares approach to structural equation modeling. Modern Methods for Business Research, 8.

Chong, S., Rahman, A. & Narayan, A. K. (2022). Guest editorial: accounting in transition: influence of technology, sustainability and diversity. Pacific Accounting Review, 34(4), 517-525. https://doi.org/10.1108/PAR-07-2022-210

Das, S. & Hassan, H. M. (2022). Impact of sustainable supply chain management and customer relationship management on organizational performance. International Journal of Productivity and Performance Management, 71(6), 2140-2160. https://doi.org/10.1108/IJPPM-08-2020-0441

Demir, M. & Demir, Ş. Ş. (2025). The relationship between technology investments, innovation strategies, and competitive performance in the hospitality industry: a mixed methods approach. International Journal of Hospitality Management, 128, 104151. https://doi.org/10.1016/j.ijhm.2025.104151

Diamantopoulos, A. & Siguaw, J. A. (2006). Formative versus reflective indicators in organizational measure development: a comparison and empirical illustration. British Journal of Management, 17(4), 263-282. https://doi.org/10.1111/j.1467-8551.2006.00500.x

Dini, M., Gligo, N. & Patiño, A. (2021). Transformación digital de las mipymes: elementos para el diseño de políticas. Comisión Económica para América y el Caribe [CEPAL]. https://www.cepal.org/es/publicaciones/47183-transformacion-digital-mipymes-elementos-diseno-politicas

Doğan, Y. (2024). Digitalization in the tourism sector and future trends. Tourist Destination, 2(2), 17-26. https://doi.org/10.5281/zenodo.14540239

El Nemar, S., El-Chaarani, H., Dandachi, I. & Castellano, S. (2025). Resource-based view and sustainable advantage: a framework for SMEs. Journal of Strategic Marketing, 33(6), 798-821. https://doi.org/10.1080/0965254X.2022.2160486

Femenia-Serra, F., Neuhofer, B. & Ivars-Baidal, J. A. (2019). Towards a conceptualisation of smart tourists and their role within the smart destination scenario. The Service Industries Journal, 39(2), 109-133. https://doi.org/10.1080/02642069.2018.1508458

Fernández-Portillo, A., Almodóvar-González, M., Sánchez-Escobedo, M. C. & Coca-Pérez, J. L. (2022). The role of innovation in the relationship between digitalisation and economic and financial performance. Company-level research. European Research on Management and Business Economics, 28(3), 100190. https://doi.org/10.1016/j.iedeen.2021.100190

Floyd, S. W. & Wooldridge, B. (1990). Path analysis of the relationship between competitive strategy, information technology, and financial performance. Journal of Management Information Systems, 7(1), 47-64. https://doi.org/10.1080/07421222.1990.11517880

Gaskin, J. (s.f.). SmartPLS 4. https://www.smartpls.com/

Fornell, C. & Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of Marketing Research, 18(1), 39-50. https://doi.org/10.2307/3151312

Ghali, B. A. & Habeeb, L. M. (2018). The relationship between information technology and strategic knowledge management and their impact on the financial performance of Iraqi companies. Academy of Strategic Management Journal, 17(5). https://www.abacademies.org/articles/the-relationship-between-information-technology-and-strategic-knowledge-management-and-their-impact-on-the-financial-performance-o-7478.html

González, R., Gasco, J. & Llopis, J. (2020). Information and communication technologies and human resources in hospitality and tourism. International Journal of Contemporary Hospitality Management, 32(11), 3545-3579. https://doi.org/10.1108/IJCHM-04-2020-0272

Gu, X., Chan, H. K., Thadani, D. R., Chan, F. K. & Peng, Y. (2023). The role of digital techniques in organisational resilience and performance of logistics firms in response to disruptive events: flooding as an example. International Journal of Production Economics, 266, 109033. https://doi.org/10.1016/j.ijpe.2023.109033

Gupta, S., Qian, X., Bhushan, B. & Luo, Z. (2019). Role of cloud ERP and big data on firm performance: a dynamic capability view theory perspective. Management Decision, 57(8), 1857-1882. https://doi.org/10.1108/MD-06-2018-0633

Gyamera, E., Abayaawien Atuilik, W., Eklemet, I., Henry Matey, A., Tetteh, L. A. & Kwasi Apreku-Djan, P. (2023). An analysis of the effects of management accounting services on the financial performance of SME: the moderating role of information technology. Cogent Business and Management, 10(1). https://doi.org/10.1080/23311975.2023.2183559

Hair, J. F., Hult, G. T. M., Ringle, C. M., Sarstedt, M., Castillo Apraiz, J., Cepeda Carrión, G. & Rodán, J. L. (2019). Manual de partial least squares structural equation modeling (PLS-SEM). OmniaScience Scholar. https://doi.org/10.3926/OSS.37

Heredia, J., Castillo-Vergara, M., Geldes, C., Carbajal Gamarra, F. M., Flores, A. & Heredia, W. (2022). How do digital capabilities affect firm performance? The mediating role of technological capabilities in the “new normal”. Journal of Innovation and Knowledge, 7(2). https://doi.org/10.1016/j.jik.2022.100171

Hernández, A. & Lee, M. (2025). Hospitality and tourism technology and organizational performance: an integrated framework of HTT business value and future research agenda. International Journal of Hospitality Management, 126, 104092. https://doi.org/10.1016/j.ijhm.2025.104092

Hernández, R., Fernández, C. & Baptista, M. P. (2014). Metodología de la investigación (6.a edición). Editorial McGraw-Hill.

Hm, U., Nazeer, I. & Hm, S. (2023). Digital workplace: a conceptual model for better performance in the IT industry. Human Systems Management, 42(5), 515-525. https://doi.org/10.3233/HSM-211593

Huo, Y. H. (1997). Information technology and financial performance in the restaurant firms. The Journal of Hospitality Financial Management, 5(1), 66. https://doi.org/10.1080/10913211.1997.10653696

Ilavarasan, P. V. (2017). Bridging ICTD research and policy-making: notes from a systematic review on MSMEs in the low- and middle-income countries. Information Technology for Development, 23(4), 723-733. https://doi.org/10.1080/02681102.2017.1315355

Ji, P., Yan, X. & Yu, G. (2020). The impact of information technology investment on enterprise financial performance in China. Chinese Management Studies, 14(3), 529-542. https://doi.org/10.1108/CMS-04-2019-0123

Jovicic, D. Z. (2019). From the traditional understanding of tourism destination to the smart tourism destination. Current Issues in Tourism, 22(3), 276-282. https://doi.org/10.1080/13683500.2017.1313203

Karim, M. S., Nahar, S. & Demirbag, M. (2022). Resource-based perspective on ICT Use and firm performance: a meta-analysis investigating the moderating role of cross-country ICT development status. Technological Forecasting and Social Change, 179, 121626. https://doi.org/10.1016/j.techfore.2022.121626

Karim, M. R., Nordin, N., Yusof, M. F., Amin, M. B., Islam, M. A. & Hassan, M. S. (2023). Does ERP implementation mediate the relationship between knowledge management and the perceived organizational performance of the healthcare sector? Evidence from a developing country. Cogent Business and Management, 10(3). https://doi.org/10.1080/23311975.2023.2275869

Khanna, R. & Sharma, C. (2022). Impact of information technology on firm performance: new evidence from Indian manufacturing. Information Economics and Policy, 60, 100986. https://doi.org/10.1016/J.INFOECOPOL.2022.100986

Khayer, A., Talukder, M. S., Bao, Y. & Hossain, M. N. (2020). Cloud computing adoption and its impact on SMEs’ performance for cloud supported operations: a dual-stage analytical approach. Technology in Society, 60. https://doi.org/10.1016/j.techsoc.2019.101225

Kim, G., Shin, B., Kim, K. K. & Lee, H. G. (2011). IT capabilities, process-oriented dynamic capabilities, and firm financial performance. Journal of the Association for Information Systems - JAIS, 12(7), 487-517. https://doi.org/10.17705/1jais.00270

Kisanjara, S. (2023). Internet of Things and organizational performance in the Tanzanian banks. Information Discovery and Delivery, 51(3), 253-266. https://doi.org/10.1108/IDD-04-2022-0031

Kozłowski, M., Brzozowska-Rup, K. & Piotrowska-Piątek, A. (2021). Information and Communication Technologies in food and accommodation sector in EU countries: sticker or challenge for tourism development? Technological Forecasting and Social Change, 171. https://doi.org/10.1016/j.techfore.2021.120941

Kryukova, E. M., Khetagurova, V. S., Donskova, L. I., Solodukha, P. V., Fomicheva, T. V. & Sulyagina, J. O. (2021). Modern information technologies: social networks as a modern digital marketing tool for hotel and tourism business. International Journal of Emerging Technology and Advanced Engineering, 11(12), 1-12. https://doi.org/10.46338/ijetae1221_01

Ku, E. C. S. & Chen, C. D. (2024). Artificial intelligence innovation of tourism businesses: from satisfied tourists to continued service usage intention. International Journal of Information Management, 76, 102757. https://doi.org/10.1016/j.ijinfomgt.2024.102757

Laddha, Y., Tiwari, A., Kasperowicz, R., Bilan, Y. & Streimikiene, D. (2022). Impact of information communication technology on labor productivity: a panel and cross-sectional analysis. Technology in Society, 68, 101878. https://doi.org/10.1016/J.TECHSOC.2022.101878

Lee, S., Joo, S., Park, J. & Nam, Y. (2022). ICT infrastructure, OTT market growth, economic freedom, and international tourism: a cross-country empirical study. Sustainability, 14(19), 12236. https://doi.org/10.3390/su141912236

Li, M. & Ye, R. L. (1999). Information technology and firm performance: Linking with environmental, strategic and managerial contexts. Information & Management, 35(1), 43-51. https://doi.org/10.1016/S0378-7206(98)00075-5

Li, P., Zhou, Y. & Huang, S. (2023). Role of information technology in the development of e-tourism marketing: a contextual suggestion. Economic Analysis and Policy, 78, 307-318. https://doi.org/10.1016/j.eap.2023.03.010

Liu, H. & Jung, J. S. (2024). Impact of digital transformation on ESG management and corporate performance: focusing on the empirical comparison between Korea and China. Sustainability, 16(7), 2817. https://doi.org/10.3390/su16072817

López-Naranjo, A., Puente-Riofrio, M., Carrasco-Salazar, V., Erazo-Rodríguez, J. D. & Buñay-Guisñan, P. (2025). Artificial intelligence in the tourism business: a systematic review. Frontiers in Artificial Intelligence, 8. https://doi.org/10.3389/frai.2025.1599391

López, M. P. V., Freitas, P. O. & Vargas, S. M. L. (2023). A relação entre a inovação tecnológica e o desempenho nos meios de hospedagem no contexto da pandemia da covid-19. RISTI - Revista Ibérica de Sistemas e Tecnologias de Informacao, (52), 45-60. https://doi.org/10.17013/risti.52.45-60

Lunardi, G. L., Becker, J. L. & Maçada, A. C. (2012). Um estudo empírico do impacto da governançade TI no desempenho organizacional. Producao, 22(3), 612-624. https://doi.org/10.1590/S0103-65132012005000003

MacCallum, R. C. & Browne, M. W. (1993). The use of causal indicators in covariance structure models: some practical issues. Psychological Bulletin, 114(3), 533-541. https://doi.org/10.1037/0033-2909.114.3.533

Mahendrawathi, E. R. & Nurmadewi, D. (2021). Analysis of business process management capability and information technology in small and medium enterprises in the garment industry (multiple case studies in East Java, Indonesia). The Electronic Journal of Information Systems in Developing Countries, 87(1). https://doi.org/10.1002/isd2.12154

Małys, Ł. (2022). ICT utilization in supply chain environmental collaboration practices as the moderator of firms’ financial performance. Sustainability, 14(2), 958. https://doi.org/10.3390/su14020958

Markovic, B., Roncevic, A. & Gregoric, M. (2023). The role of information and communication technology in improving the financial performance of hospitals. Tehnicki Glasnik, 17(1), 68-74. https://doi.org/10.31803/tg-20220701113426

Melville, N., Kraemer, K. & Gurbaxani, V. (2004). Review: information technology and organizational performance: an integrative model of it business value. MIS Quarterly: Management Information Systems, 28(2), 283-322. https://doi.org/10.2307/25148636

Mieles, D., Zambrano, J. & Zambrano, V. R. (2025). Transformación digital en la industria del turismo: revisión sistemática de literatura y análisis bibliométrico. GADE: Revista Científica, 5(1), 415-437. https://doi.org/10.63549/rg.v5i1.608

Muñiz, J. & Fonseca-Pedrero, E. (2019). Diez pasos para la construcción de un test. Psicothema, 31(1), 7-16. https://doi.org/10.7334/psicothema2018.291

Nguyen, Q. N. & Hoang, T. H. L. (2022). Estimates of the impact of information technology on the tourism supply chain performance in Vietnam. Eastern-European Journal of Enterprise Technologies, 6(13, 120), 96-106. https://doi.org/10.15587/1729-4061.2022.267281

Nguyen, Q. & Nguyen, C. V. (2022). An analysis of the relationship between ICT infrastructure and international tourism demand in an emerging market. Journal of Hospitality and Tourism Technology, 13(5), 992-1008. https://doi.org/10.1108/JHTT-11-2021-0331

Ominde, D., Ochieng, E. G. & Omwenga, V. O. (2021). Optimising ICT infrastructure performance in developing countries: Kenyan viewpoint. Technological Forecasting and Social Change, 169, 120844. https://doi.org/10.1016/J.TECHFORE.2021.120844

Oviedo, J. I., Vargas, L. M. & Gómez, J. M. (2024). Categorización y clasificación de tecnologías de la información desde la visión basada en recursos. Estudios Gerenciales, 40(173), 477-489.

Panda, S. & Rath, S. K. (2018). Strategic IT-business alignment and organizational agility: from a developing country perspective. Journal of Asia Business Studies, 12(4), 422-440. https://doi.org/10.1108/JABS-10-2016-0132

Parent, M. (2020). Unbiasing information technology decisions. Organizational Dynamics, 49(1), 100699. https://doi.org/10.1016/J.ORGDYN.2019.02.001

Pühretmair, F. & Wöß, W. (2008). A flexible concept to establish accessibility information in tourism web-pages. Kepler Universitäts Klinikum. https://research.jku.at/en/publications/a-flexible-concept-to-establish-accessibility-information-in-tour/

Putra, I. G., Mendra, N. P. & Novitasari, L. G. (2023). Integration of information technology capabilities in generating small and medium enterprise performance. Uncertain Supply Chain Management, 11(2), 843-854. https://doi.org/10.5267/j.uscm.2023.3.010

Richard, P. J., Devinney, T. M., Yip, G. S. & Johnson, G. (2009). Measuring organizational performance: Towards methodological best practice. Journal of Management, 35(3), 718-804. https://doi.org/10.1177/0149206308330560

Rita, M. R. & Nastiti, P. K. (2024). The influence of financial bootstrapping and digital transformation on financial performance: evidence from MSMEs in the culinary sector in Indonesia. Cogent Business and Management, 11(1). https://doi.org/10.1080/23311975.2024.2363415

Riu, C. G. & Wilson, J. (2023). Expanded travel: using creative capital and ICT to extend the temporal boundaries of tourism experiences. Current Issues in Tourism, 27(9), 1381-1398. https://doi.org/10.1080/13683500.2023.2205112

Rosyidiana, R. N. & Narsa, I. M. (2024). Micro, small, and medium-sized enterprises (MSMEs) during the post-pandemic economic recovery period: digitalization, literation, innovation, and its impact on financial performance. Cogent Business and Management, 11(1). https://doi.org/10.1080/23311975.2024.2342488

Rovira, S. & Stumpo, G. (2013). Entre mitos y realidades: TIC, políticas públicas y desarrollo productivo en América Latina. Comisión Económica para América Latina y el Caribe [CEPAL] . https://repositorio.cepal.org/bitstreams/384c40c5-7641-458f-a80a-07f703a8fe0c/download

Sánchez, M. Á. & Fernández, M. T., Mier-Teran, J. (2018) Revisión teórica de la relevancia de las nuevas tecnologías de la comunicación (TIC) en el sector turístico. TURYDES: Revista sobre Turismo y Desarrollo Local Sostenible, (24). http://hdl.handle.net/10498/29845

Sánchez-Canut, S., Usart-Rodríguez, M., Grimalt-Álvaro, C., Martínez-Requejo, S. & Lores-Gómez, B. (2023). Professional digital competence: definition, frameworks, measurement, and gender differences: a systematic literature review. Human Behavior and Emerging Technologies, 22. https://doi.org/10.1155/2023/8897227

Shin, N. (2001). The impact of information technology on financial performance: the importance of strategic choice. European Journal of Information Systems, 10(4), 227-236. https://doi.org/10.1057/palgrave.ejis.3000409

Song, S., Hwang, D. H. & Park, S. (2025). What makes hospitality and tourism executives adopt information and communication technology: antecedents and outcomes of ICT adoption. Tourism Economics, 31(2), 245-262. https://doi.org/10.1177/13548166241259519

Srisuponvanit, S., Anesukanjanakul, J., Somjai, C. & Pakvichai, V. (2019). The information technology capability and financial performance of global auto firms in Thailand: the role of the supply chain as a system of internal and external collaboration. International Journal of Supply Chain Management, 8(6), 255-263.

Suoniemi, S., Zablah, A., Terho, H., Olkkonen, R., Straub, D. & Makkonen, H. (2022). CRM system implementation and firm performance: the role of consultant facilitation and user involvement. Journal of Business and Industrial Marketing, 37(13), 19-32. https://doi.org/10.1108/JBIM-08-2021-0380

t2ó. (2025). Tendencias digitales travel & hospitality 2024. https://www.t2o.com/t2o-industry/tendencias-digitales-travel-hospitality-2024-informe/

Usakli, A. & Kucukergin, K. G. (2018). Using partial least squares structural equation modeling in hospitality and tourism: Do researchers follow practical guidelines? International Journal of Contemporary Hospitality Management, 30(11), 3462-3512. https://doi.org/10.1108/IJCHM-11-2017-0753

Valencia, G., Santisteban, J., Vásquez, T. & Cruz, M. (2021). Revisión de modelos para identificar los factores de adopción de TIC en pymes. RISTI - Revista Ibérica de Sistemas e Tecnologias de Informacao, 2021(E40,01), 496-511. https://www.risti.xyz/issues/ristie40.pdf

Valles, D. (1999). Las tecnologías de la información y el turismo. Estudios Turísticos, (142), 3-24. https://dialnet.unirioja.es/servlet/articulo?codigo=2193136

Van Laar, E., Van Deursen, A. J., Van Dijk, J. A. & De Haan, J. (2017). The relation between 21st-century skills and digital skills: a systematic literature review. Computers in Human Behavior, 72, 577-588. https://doi.org/10.1016/j.chb.2017.03.010

Vuorikari, R., Kluzer, S. & Punie, Y., (2022). DigComp 2.2: the digital competence framework for citizens - with new examples of knowledge, skills and attitudes. Publications Office of the European Union. https://doi.org/10.2760/115376

Wang, F. (2022). AI-enabled IT capability and organizational performance. Systems Research and Behavioral Science, 39(3), 609-617. https://doi.org/10.1002/sres.2852

Wang, T., Wang, Y. & McLeod, A. (2018). Do health information technology investments impact hospital financial performance and productivity? International Journal of Accounting Information Systems, 28, 1-13. https://doi.org/10.1016/j.accinf.2017.12.002

Wang, Z., Lin, S., Chen, Y., Lyulyov, O. & Pimonenko, T. (2023). Digitalization effect on business performance: role of business model innovation. Sustainability, 15(11), 9020. https://doi.org/10.3390/su15119020

Wei, Y. & Liu, Q. (2023). How does the travel and tourism industry contribute to sustainable resource management? The moderating role of ICT in highly resource-consuming countries. Resources Policy, 82, 103536. https://doi.org/10.1016/j.resourpol.2023.103536

Welsh, D. H., Kaciak, E., Koładkiewicz, I., Memili, E., Iyer, L. S. & Ramadani, V. (2021). The impact of networks on value co-creation for women-owned businesses. European Journal of International Management, 16(3), 473-498. https://doi.org/10.1504/EJIM.2021.117521

Williams, L. J., Vandenberg, R. J. & Edwards, J. R. (2009). 12 Structural equation modeling in management research: a guide for improved analysis. Academy of Management Annals, 3(1), 543-604. https://doi.org/10.5465/19416520903065683

Winarno, W. A. & Slamin. (2022). IT investment and financial performance volatility: the moderating role of industry environment and IT strategy emphasis. Asia Pacific Journal of Information Systems, 32(4), 707-727. https://doi.org/10.14329/APJIS.2022.32.4.707

World Bank. (2016). World development report: digital dividends. https://openknowledge.worldbank.org/bitstream/handle/10986/23347/9781464806711.pdf

World Bank. (2023). SME finance. https://www.worldbank.org/en/topic/smefinance

World Tourism Organization - UNWTO. (2023). UNWTO world tourism barometer and statistical annex, January 2023. World Tourism Barometer, 21(1), 1-40. https://www.e-unwto.org/doi/abs/10.18111/wtobarometereng.2023.21.1.1

Xiliang, Q., Kuo, Y.-K., Abourehab, M. A. S., Mabrouk, F., Ramirez-Asis, E., Abdul-Samad, Z. & Makes, N. (2023). The impact of ICT, green finance, and CSR on sustainable financial performance: moderating role of perceived organizational support. Economic Research-Ekonomska Istraživanja, 36(3). https://doi.org/10.1080/1331677X.2022.2151489

Yang, Y. (2023). Sustainability analysis of enterprise performance management driven by big data and internet of things. Sustainability, 15(6), 4839. https://doi.org/10.3390/su15064839

Yoopetch, C. & Chareanporn, T. (2024). Measuring hotel financial and non-financial performance in Thailand: the application of technology-organization-environment (TOE) framework. Journal of Ecohumanism, 3(6), 1703-1718. https://doi.org/10.62754/joe.v3i6.4130

Yu, J. & Moon, T. (2021). Impact of digital strategic orientation on organizational performance through digital competence. Sustainability, 13(17), 9766. https://doi.org/10.3390/SU13179766

Zhang, H., Song, M. & Wang, Y. (2023). Does AI-infused operations capability enhance or impede the relationship between information technology capability and firm performance? Technological Forecasting and Social Change, 191, 122517. https://doi.org/10.1016/j.techfore.2023.122517

Descargas

Los datos de descargas todavía no están disponibles.

Datos de publicación

Metric
Este artículo
Revisores/as por pares 
0
2.4
Días para la publicación 
233
145

Perfil evaluadores/as  N/D

Declaraciones de autoría

Declaraciones de autoría
Este artículo
Otros artículos
Disponibilidad de datos 
N/D
16%
Financiación externa 
No
32%
Conflictos de intereses 
N/D
11%
Metric
Esta revista
Otras revistas
Artículos aceptados 
0%
33%

Indexado en

Editor y equipo editorial
Perfiles
Sociedad académica 
Universidad Ean
Editorial 
Universidad Ean

Citaciones

Crossref

Scopus
Europe PMC